{"id":201039,"date":"2016-10-15T00:00:00","date_gmt":"2016-10-14T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/489\/"},"modified":"2019-08-08T00:00:00","modified_gmt":"2019-08-08T00:00:00","slug":"489","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/489\/","title":{"rendered":"\u4f1a\u793e\u306e\u6210\u7e3e\u8868\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u89e3\u8aac\u3010CF\u7de8\u3011"},"content":{"rendered":"<p>\u4f1a\u793e\u306e\u4f1a\u8a08\u306f\u8907\u5f0f\u7c3f\u8a18\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3067\u8a18\u8ff0\u3055\u308c\u3001\u305d\u306e\u7d50\u679c\u4f5c\u3089\u308c\u308b\u6c7a\u7b97\u66f8\u306f\u4e3b\u306b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d(Balance Sheet\u3001\u4ee5\u4e0bBS)\u3001\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d(Profit and Loss Statement\u3001\u4ee5\u4e0bPL)\u3001\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d(Cash Flow Statement\u3001\u4ee5\u4e0bCF)\u306e3\u3064\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002\u4eca\u56de\u306f\u305d\u306e\u3046\u3061CF\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011\uff1a<a title=\"\u4f1a\u793e\u306e\u6210\u7e3e\u8868\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3010PL\u7de8\u3011\" href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/485\/\">\u4f1a\u793e\u306e\u6210\u7e3e\u8868\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3010PL\u7de8\u3011<\/a><\/div>\n<div id=\"kanren\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011\uff1a<a title=\"\u4f1a\u793e\u306e\u6210\u7e3e\u8868\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3010BS\u7de8\u3011\" href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/487\/\">\u4f1a\u793e\u306e\u6210\u7e3e\u8868\u3001\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3010BS\u7de8\u3011<\/a><\/div>\n<h2>CF\u3068\u306f<\/h2>\n<p>CF\u3068\u306f1\u5e74\u9593\u306e\u7de0\u3081\u306b\u4f5c\u3089\u308c\u308bPL\u30fbBS\u3068\u306f\u7570\u306a\u308a\u3001\u671f\u672b\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u55b6\u696d\u6d3b\u52d5\u3001\u6295\u8cc7\u6d3b\u52d5\u3001\u8ca1\u52d9\u6d3b\u52d5\u306e3\u3064\u306b\u5206\u3051\u3066\u793a\u3057\u305f\u3082\u306e\u3067\u3001PL\u30fbBS\u304b\u3089\u4e00\u90e8\u306e\u79d1\u76ee\u3092\u629c\u304d\u51fa\u3057\u3066\u4f5c\u3089\u308c\u308b\u6c7a\u7b97\u66f8\u3067\u3059\u3002CF\u306f\u6295\u8cc7\u5bb6\u3078\u304a\u91d1\u306e\u6d41\u308c\u3092\u8aac\u660e\u3059\u308b\u306a\u3069\u306b\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u610f\u5473\u5408\u3044\u306e\u8fd1\u3044\u300c\u8cc7\u91d1\u7e70\u308a\u8868\u300d\u3067\u4ee3\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<br \/>\n\u3067\u306f\u3001\u3053\u308c\u3089\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u542b\u307e\u308c\u308b\u79d1\u76ee\u3068\u305d\u306e\u69cb\u9020\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u88681\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<tbody>\n<tr style=\"height: 12px;\">\n<td style=\"height: 12px; width: 32px; background-color: #f2f2f2;\" rowspan=\"3\">&nbsp;<\/td>\n<td style=\"height: 12px; width: 217px;\">\u7a0e\u5f15\u524d\u5229\u76ca<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 217px;\">\u58f2\u4e0a\u50b5\u6a29\u306e\u5897\u6e1b\u984d<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 217px;\">\u4ed5\u5165\u50b5\u52d9\u306e\u5897\u6e1b\u984d<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 249px; background-color: #f2f2f2; text-align: right;\" colspan=\"2\">\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<\/tr>\n<tr style=\"height: 12px;\">\n<td style=\"height: 12px; width: 32px; background-color: #f2f2f2;\" rowspan=\"2\">&nbsp;<\/td>\n<td style=\"height: 12px; width: 217px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 217px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 249px; background-color: #f2f2f2; text-align: right;\" colspan=\"2\">\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<\/tr>\n<tr style=\"height: 12px;\">\n<td style=\"height: 12px; width: 32px; background-color: #f2f2f2;\" rowspan=\"2\">&nbsp;<\/td>\n<td style=\"height: 12px; width: 217px;\">\u77ed\u671f\u501f\u5165\u91d1\u306e\u5897\u6e1b\u984d<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 217px;\">\u9577\u671f\u501f\u5165\u91d1\u306e\u5897\u6e1b\u984d<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 249px; background-color: #f2f2f2; text-align: right;\" colspan=\"2\">\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 249px; text-align: center;\" colspan=\"2\">\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u6e1b\u984d<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 249px; text-align: center;\" colspan=\"2\">\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u671f\u9996\u6b8b\u9ad8<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"height: 28px; width: 249px; background-color: #f2f2f2; text-align: center;\" colspan=\"2\">\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u671f\u672b\u6b8b\u9ad8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"algincenter caption\">\u88681\u3000CF\u306e\u5927\u304d\u306a\u79d1\u76ee\u3068\u69cb\u9020<\/div>\n<p>\u3053\u3053\u306b\u793a\u3057\u305f\u79d1\u76ee\u306b\u3064\u3044\u3066\u306f\u5f8c\u7a0b\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3059\u304c\u3001\u5927\u307e\u304b\u306b\u306f\u300c\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u300d\u304c\u30d7\u30e9\u30b9\u304b\u3069\u3046\u304b\u3001\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u671f\u672b\u6b8b\u9ad8\u300d\u304c\u671f\u9996\u6b8b\u9ad8\u3088\u308a\u5897\u3048\u3066\u3044\u308b\u304b\u3092\u898b\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3061\u306a\u307f\u306b\u3053\u3053\u3067\u3044\u3046\u30ad\u30e3\u30c3\u30b7\u30e5\u3068\u306f\u3001\u73fe\u91d1\u306b\u52a0\u3048\u3066\u666e\u901a\u9810\u91d1\u3068\u5f53\u5ea7\u9810\u91d1\u30013\u304b\u6708\u4ee5\u5185\u306e\u5b9a\u671f\u9810\u91d1\u306a\u3069\u63db\u91d1\u3057\u3084\u3059\u3044\u8cc7\u91d1\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>CF\u304c\u5fc5\u8981\u3068\u306a\u308b\u7406\u7531<\/h2>\n<p>\u305d\u3082\u305d\u3082CF\u304c\u3042\u3048\u3066\u4f5c\u3089\u308c\u308b\u610f\u5473\u306f\u300c\u5229\u76ca\u300d\u3068\u300c\u73fe\u91d1\u300d\u304c\u5fc5\u305a\u3057\u3082\u7b49\u3057\u304f\u306a\u3089\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u793a\u3059\u3088\u3046\u306a\u5229\u76ca\u3068\u73fe\u91d1\u304c\u4e00\u81f4\u3057\u306a\u30445\u3064\u306e\u4f8b\u3092\u8003\u3048\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u5229\u76ca\uff1e\u73fe\u91d1\u3068\u306a\u308b\u5834\u5408<\/h3>\n<p>\u5546\u54c1\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f\u5229\u76ca\u304c\u3001\u3044\u305a\u308c\u56de\u53ce\u304c\u671b\u3081\u308b\u3082\u306e\u306e\u3059\u3050\u306b\u306f\u73fe\u91d1\u3068\u3057\u3066\u5165\u3089\u306a\u3044\u58f2\u639b\u91d1\u306e\u5f62\u3092\u3068\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e00\u6642\u7684\u306b\u73fe\u91d1\u304c\u5229\u76ca\u3092\u4e0b\u56de\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5229\u76ca\uff1c\u73fe\u91d1\u3068\u306a\u308b\u5834\u5408<\/h3>\n<p>\u53cd\u5bfe\u306b\u624b\u5f62\u3067\u4ed5\u5165\u308c\u305f\u5546\u54c1\u3092\u73fe\u91d1\u3067\u58f2\u3063\u305f\u5834\u5408\u3001\u624b\u5f62\u306e\u8cc7\u91d1\u304c\u51fa\u3066\u3044\u304f\u307e\u3067\u306f\u73fe\u91d1\u304c\u5229\u76ca\u3092\u4e0a\u56de\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5229\u76ca\u3068\u73fe\u91d1\u306e\u6e1b\u5c11\u304c\u7b49\u3057\u304f\u306a\u3044\u5834\u5408<\/h3>\n<p>\u76f4\u63a5\u7684\u306b\u5229\u76ca\u306b\u306f\u306a\u3089\u306a\u3044\u3051\u308c\u3069\u3082\u5148\u884c\u6295\u8cc7\u3084\u5546\u54c1\u306e\u4ed5\u5165\u308c\u306a\u3069\u3067\u73fe\u91d1\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u3001\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5229\u76ca\u3068\u73fe\u91d1\u306e\u5897\u52a0\u304c\u7b49\u3057\u304f\u306a\u3044\u5834\u5408<\/h3>\n<p>\u5229\u76ca\u304c\u4e0a\u304c\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u9280\u884c\u304b\u3089\u8cc7\u91d1\u3092\u501f\u308a\u5165\u308c\u305f\u308a\u3059\u308b\u969b\u306b\u306f\u73fe\u91d1\u304c\u4e00\u6642\u7684\u306b\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8a2d\u5099\u6295\u8cc7\u306b\u304a\u3051\u308b\u5229\u76ca\u3068\u73fe\u91d1<\/h3>\n<p>\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3046\u3068\u8010\u7528\u5e74\u6570\u3092\u60f3\u5b9a\u3057\u305f\u3046\u3048\u3067\u8cc7\u91d1\u3092\u5272\u308a\u632f\u308b\uff08\u6e1b\u4fa1\u511f\u5374\uff09\u306e\u3067\u3001\u521d\u5e74\u5ea6\u306e\u73fe\u91d1\u306e\u6e1b\u5c11\u3068\u3053\u308c\u3089\u306e\u5229\u76ca\u306e\u6e1b\u5c11\u304c\u4e00\u81f4\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3082\u308f\u304b\u308b\u3068\u304a\u308a\u3001\u5229\u76ca\u3068\u73fe\u91d1\u306f\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u591a\u3005\u3042\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u5e38\u306b\u624b\u5143\u306b\u6b8b\u3059\u305f\u3081\u306b\u3082\u3001\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u73fe\u91d1\u53ce\u5165\u3068\u73fe\u91d1\u652f\u51fa\u306e\u30d5\u30ed\u30fc\u3092\u8abf\u3079\u308b\u3053\u3068\u3067\u3001\u73fe\u91d1\u306e\u6b8b\u9ad8\u3092\u5e38\u306b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002\u640d\u76ca\u3068CF\u3092\u540c\u6642\u306b\u8003\u3048\u308b\u3053\u3068\u3067\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u304c\u3089\u3082\u73fe\u91d1\u304c\u5e95\u3092\u5c3d\u304d\u3066\u3057\u307e\u3046\u3088\u3046\u306a\u300c\u9ed2\u5b57\u5012\u7523\u300d\u3092\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>CF\u306e\u8aad\u307f\u65b9\u89e3\u8aac<\/h2>\n<p>\u305d\u308c\u3067\u306f\u5177\u4f53\u7684\u306bCF\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u79d1\u76ee\u304c\u3042\u3063\u3066\u3001\u305d\u308c\u305e\u308c\u304c\u3069\u306e\u3088\u3046\u306a\u610f\u5473\u3092\u6301\u3064\u306e\u304b\u306b\u3064\u3044\u3066\u8a71\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002CF\u306f\u3001PL\u304b\u3089\u7a0e\u5f15\u524d\u5229\u76ca\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u3001BS\u304b\u3089\u58f2\u4e0a\u50b5\u6a29\u3084\u4ed5\u5165\u50b5\u52d9\u306a\u3069\u306e\u73fe\u91d1\u306e\u52d5\u304d\u3092\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u79d1\u76ee\u3092\u629c\u304d\u51fa\u3057\u3066\u4f5c\u308a\u307e\u3059\u30023\u3064\u306e\u6d3b\u52d5\u306b\u5206\u3051\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u305d\u308c\u305e\u308c\u8aac\u660e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class=\" aligncenter\">\n<tbody>\n<tr style=\"height: 4px;\">\n<td style=\"width: 25px; height: 12px; background-color: #f2f2f2;\" rowspan=\"6\">&nbsp;<\/td>\n<td style=\"width: 172px; height: 4px;\">\u7a0e\u5f15\u524d\u5229\u76ca<\/td>\n<td style=\"width: 128px; text-align: center; height: 4px;\">\u2460<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u2461<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u58f2\u4e0a\u50b5\u6a29\u306e\u5897\u6e1b\u984d<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u2462<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u305f\u306a\u5378\u8cc7\u7523\u306e\u5897\u6e1b\u984d<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u2463<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u4ed5\u5165\u50b5\u52d9\u306e\u5897\u6e1b\u984d<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u2464<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u6cd5\u4eba\u7a0e\u7b49\u306e\u652f\u6255\u3044<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u2465<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 197px; height: 28px; background-color: #f2f2f2; text-align: right;\" colspan=\"2\">\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">A\uff08\u2460\uff5e\u2465\uff09<\/td>\n<\/tr>\n<tr style=\"height: 12px;\">\n<td style=\"width: 25px; height: 12px; background-color: #f2f2f2;\" rowspan=\"3\">&nbsp;<\/td>\n<td style=\"width: 172px; height: 12px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97<\/td>\n<td style=\"width: 128px; text-align: center; height: 12px;\">\u2466<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u2467<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53d6\u5f97<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u2468<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 197px; height: 28px; background-color: #f2f2f2; text-align: right;\" colspan=\"2\">\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">B\uff08\u2466\uff5e\u2468\uff09<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 25px; height: 12px; background-color: #f2f2f2;\" rowspan=\"4\">&nbsp;<\/td>\n<td style=\"width: 172px; height: 12px;\">\u77ed\u671f\u501f\u5165\u91d1\u306e\u5897\u6e1b\u984d<\/td>\n<td style=\"width: 128px; text-align: center; height: 12px;\">\u2469<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u9577\u671f\u501f\u5165\u91d1\u306e\u5897\u6e1b\u984d<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u246a<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u984d<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u246b<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 172px; height: 28px;\">\u30ea\u30fc\u30b9\u50b5\u52d9\u306e\u8fd4\u6e08<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">\u246c<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 197px; height: 28px; background-color: #f2f2f2; text-align: right;\" colspan=\"2\">\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">C\uff08\u2469\uff5e\u246c\uff09<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 197px; text-align: center; height: 28px;\" colspan=\"2\">\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u6e1b\u984d<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">A+B+C<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 197px; text-align: center; height: 28px;\" colspan=\"2\">\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u671f\u9996\u6b8b\u9ad8<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">D<\/td>\n<\/tr>\n<tr style=\"height: 28px;\">\n<td style=\"width: 197px; height: 28px; background-color: #f2f2f2; text-align: center;\" colspan=\"2\">\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u671f\u672b\u6b8b\u9ad8<\/td>\n<td style=\"width: 128px; text-align: center; height: 28px;\">A+B+C+D<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"algincenter caption\">\u88682\u3000CF\u306e\u69cb\u9020\u3068\u8a08\u7b97\u65b9\u6cd5<\/div>\n<p>\u3053\u308c\u30893\u3064\u306eCF\u3092\u5408\u8a08\u3059\u308b\u3053\u3068\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u52a0\u984d\u304c\u308f\u304b\u308a\u3001\u671f\u9996\u6b8b\u9ad8\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u671f\u672b\u6b8b\u9ad8\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u69d8\u3005\u306a\u6d3b\u52d5\u306b\u95a2\u308f\u3063\u3066\u5897\u6e1b\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u8a73\u7d30\u306b\u8a18\u8ff0\u3067\u304d\u308b\u306e\u304cCF\u306e\u5f37\u307f\u3067\u3059\u3002<\/p>\n<h2>\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f<\/h2>\n<p>CF\u306e\u306a\u304b\u3067\u7279\u306b\u6ce8\u76ee\u3057\u305f\u3044\u6307\u6a19\u304c\u300c\u30d5\u30ea\u30fc\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08FCF\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3001\u55b6\u696dCF\uff08A\uff09\u3068\u6295\u8cc7CF\uff08B\uff09\u3092\u5408\u8a08\u3057\u3066\u6c42\u3081\u3089\u308c\u307e\u3059\u3002FCF\u306f\u4f1a\u793e\u304c\u81ea\u7531\u306b\u4f7f\u3048\u308b\u304a\u91d1\u3092\u610f\u5473\u3057\u3066\u304a\u308a\u3001\u8ca1\u52d9CF\u3092\u542b\u3081\u3066\u3044\u306a\u3044\u3053\u306e\u6307\u6a19\u304c\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u76f4\u63a5\u7684\u306b\u8868\u3057\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002\u3057\u304b\u3057\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306b\u3088\u3063\u3066\u4e00\u6642\u7684\u306bFCF\u304c\u30de\u30a4\u30ca\u30b9\u306b\u8ee2\u3058\u305f\u308a\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u6570\u5e74\u5358\u4f4d\u3067FCF\u306e\u5909\u5316\u3092\u8ffd\u3046\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\nFCF\u3092\u306a\u308b\u3079\u304f\u591a\u304f\u6b8b\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u306b\u306f\u3001\u5229\u76ca\u3092\u3042\u3052\u308b\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u306a\u308b\u3079\u304f\u73fe\u91d1\u3092\u624b\u5143\u306b\u6b8b\u3059\u3053\u3068\u3092\u76ee\u6a19\u306b\u3001\u300c\u58f2\u308a\u4e0a\u3052\u306e\u56de\u53ce\u6761\u4ef6\u3092\u65e9\u304f\u3057\u3066\u3001\u652f\u6255\u6761\u4ef6\u3092\u9045\u304f\u3059\u308b\u300d\u3053\u3068\u304c\u5927\u5207\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u591a\u304f\u306e\u5f97\u610f\u5148\u306b\u5bfe\u3057\u3066\u652f\u6255\u3044\u6761\u4ef6\u3084\u56de\u53ce\u6761\u4ef6\u3092\u4e00\u5f8b\u306b\u8a2d\u5b9a\u3059\u308b\u3068\u3044\u3063\u305f\u5de5\u592b\u3092\u3059\u308c\u3070\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u7ba1\u7406\u304c\u697d\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>CF\u306f\u3001\u4f1a\u793e\u306e\u8cc7\u91d1\u3092\u3084\u308a\u304f\u308a\u3059\u308b\u610f\u5473\u3067\u3082PL\u3084BS\u3068\u4e26\u3093\u3067\u91cd\u8981\u306a\u6c7a\u7b97\u66f8\u3067\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6d41\u308c\u3092\u9069\u5207\u306b\u628a\u63e1\u3057\u3066\u3001\u5229\u76ca\u3068\u73fe\u91d1\u3092\u5e38\u306b\u751f\u307f\u51fa\u305b\u308b\u3088\u3046\u306a\u7406\u60f3\u306e\u4f1a\u793e\u7d4c\u55b6\u3092\u76ee\u6307\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u793e\u306e\u4f1a\u8a08\u306f\u8907\u5f0f\u7c3f\u8a18\u3068\u3044\u3046\u30eb\u30fc\u30eb\u3067\u8a18\u8ff0\u3055\u308c\u3001\u305d\u306e\u7d50\u679c\u4f5c\u3089\u308c\u308b\u6c7a\u7b97\u66f8\u306f\u4e3b\u306b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d(Balance Sheet\u3001\u4ee5\u4e0bBS)\u3001\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d(Profit and Loss Statement\u3001\u4ee5\u4e0bPL)\u3001\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d(Cash Flow Statement\u3001\u4ee5\u4e0bCF)\u306e3\u3064\u304c\u91cd\u8981\u306b [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":305028,"template":"","meta":{"_acf_changed":false,"footnotes":""},"money_ct":[55],"writer":[115],"common_tags":[312,618],"class_list":["post-201039","money","type-money","status-publish","has-post-thumbnail","hentry","money_ct-zeikin","writer-hosoi","common_tags-312","common_tags-618","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/201039","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money"}],"about":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/types\/money"}],"author":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/201039\/revisions"}],"predecessor-version":[{"id":305027,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/201039\/revisions\/305027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/305028"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=201039"}],"wp:term":[{"taxonomy":"money_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money_ct?post=201039"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=201039"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=201039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}